1.1. Contact organisation
[PL1] Statistics Poland
1.2. Contact organisation unit
Agriculture and Environment Department
1.3. Contact name
Restricted from publication
1.4. Contact person function
Restricted from publication
1.5. Contact mail address
00-925 Warsaw, Al. Niepodległości 208
1.6. Contact email address
Restricted from publication
1.7. Contact phone number
Restricted from publication
1.8. Contact fax number
Restricted from publication
3 December 2025
2.1. Metadata last certified
3 December 2025
2.2. Metadata last posted
3 August 2026
2.3. Metadata last update
3 December 2025
See sub-categories below.
3.1. Data description
The Economic Accounts for Agriculture (EAA) provide an overview of the agricultural activities in a systematic and comparable way to serve as basis for analyses, forecasts and political measures. The methodology is laid down in Annex I of the Regulation (EC) 138/2004 of the European Parliament and of the Council. The EAA methodological manual provides further details and clarifications (LINK).
3.2. Classification system
The EAA are a satellite account of the European System of Accounts (ESA), therefore EAA constitute an integral part of the ESA. As such, they are compiled based on NACE Rev. 2, the statistical classification of economic activities in the European Community. The list of activities, which defines the agricultural industry corresponds, in principle, to Division 01 of that classification: Crop and animal production, hunting and related service activities. However, some differences exist that are detailed in Annex I of Regulation (EC) 138/2004 of the European Parliament and of the Council.
3.3. Coverage - sector
The sector covers all units involved in agricultural production, even if some of those units have other more important economic activities even if the purpose of these activities is not commercial. However, kitchen gardens (producing for own-consumption only) are not included.
The list of agricultural activities covered by EAA corresponds to the seven groups of Division 01 of NACE Rev 2 activities (01.1 to 01.7), with the following caveats/differences:
- inclusion of the production of wine and olive oil (exclusively using grapes and olives grown by the same holding),
- exclusion of certain activities which, in NACE Rev. 2, are considered as agricultural services (e.g. the operation of irrigation systems - only agricultural contract work is taken into account here).
3.4. Statistical concepts and definitions
The EAA are a satellite account of the ESA providing complementary information and concepts adapted to the particular nature of the agricultural industry.
The EAA are shown as a sequence of inter-related accounts. As the EAA are based on the industry concept, the sequence of accounts is limited to the first accounts of the current accounts:
- the production account (its balancing item: value added)
- the generation-of-income account (its balancing item: operating surplus).
Nevertheless EAA contains other accounts (of the ESA) at least partly:
- the entrepreneurial income account (one of the current accounts) and
- the capital account (one of the accumulation accounts).
The EAA provide a wide range of indicators on the economic activities of the agricultural sector: these include output, intermediate consumption, gross and net value added, gross fixed capital formation (GFCF), both at current prices and at reference year prices, as well as compensation of employees, other taxes and subsidies on production, net operating surplus or net mixed income, property income and net entrepreneurial income at current prices. (see for more details points 1.40-1.48 in Annex I of Regulation (EC) 138/2004.)
Three income indicators are defined in the EAA:
- Index of the real income of factors in agriculture per annual work unit (indicator A).
- Index of real net agricultural entrepreneurial income per unpaid annual work unit (indicator B).
- Net entrepreneurial income of agriculture (indicator C).
See for more details chapter 5 in Annex I of Regulation (EC) 138/2004.
3.4.1. Components of the Production account : Output
Agricultural output is the total of the agricultural products and the goods and services produced in inseparable non-agricultural secondary activities during the accounting period. It is recorded as a resource in the production account and it is valued and recorded at the time it is generated, i.e. when produced and not when paid by the purchaser.
In the compilation of the EAA, output is progressively broken down in quantity terms (see point 2.037.
Output is valued at the basic price. The basic price is the price receivable by the producers from the purchaser for a unit of a good or service produced, minus any tax (i.e. taxes on products) payable on that unit plus any subsidy (i.e. subsidies on products) receivable on that unit. The basic price excludes any transport charges invoiced separately by the producer. It also excludes holding gains and losses on financial and non-financial assets.
The valuation of output at the basic price makes it necessary to distinguish between taxes (other than VAT) on products and subsidies on products, on the one hand, and other taxes and subsidies on production, on the other.
The components of output in the production account are detailed in ANNEX II of the Regulation (EC) 138/2004. The other categories are wider, defined by the countries according to their special characteristics. The table below covers the list of products included under ‘other’ categories.
| List of 'Other products' | Items |
|---|---|
| Other cereals except wheat and spelt, rye and meslin, barley, oats and summer cereals mixture, grain maize, rice | Not applicable |
| Other oleaginous products except Rape and turnip rape seed, Sunflower, Soya | Not applicable |
| Other industrial crops: others than Oil seeds and oleaginous fruits (including seeds), Protein crops (including seeds), Raw tobacco, Sugarbeet, Fibre plants, Hops | herbs, chicory, wicker |
| Other forage plants except Fodder maize, Fodder root crops (including forage beet) | serradella and other fodder legumes, other fodder and field grasses, coarse legume grains, meadow hay, green fodder from pastures, catch crops and undersown crops, straw from cereals and legumes, chaff from fodder legumes, root crop leaves, bran from milling |
| Other fresh vegetables except Cauliflower, Tomatoes | onions, cabbage, carrots, beets, cucumbers, mushrooms, other vegetables (peppers, broccoli) |
| Other fresh fruit, except apples, pears, peaches | plums, cherries, sour cherries, strawberries, raspberries, currants, gooseberries, nuts, blueberries, other |
| Fiber plants | flax seeds, hemp seeds |
| Other crop products: Others: not elsewhere classified | seeds (grass, horticultural), dried fodder (beetroot pulp), poppy seed heads, tree and shrub nurseries, green manure |
| Other animals Other than cattle, pigs, equines, sheep and goats, poultry | rabbits |
| Other animal products: others than milk, eggs, raw wool, silkworm cocoons | Not applicable |
| Processing of agricultural products: | Items |
| Other animal products other than milk | Not applicable |
| Other inseparable non-agricultural secondary activities (goods and services) Other than Processing of agricultural products | Not applicable |
3.4.2. Components of the Production account : Intermediate consumption
Intermediate consumption represents the value of all goods and services used as inputs in the production process, excluding fixed assets, the consumption of which is recorded as fixed capital consumption.
The inputs used for intermediate consumption should be valued at the purchaser prices for similar goods and services applicable at the time of their insertion in the production process. The purchaser price includes taxes less subsidies on products (but excludes deductible taxes like VAT on the products). It also includes any transport charges paid separately by the purchaser to take delivery at the required time and place.
The components of intermediate consumption in the production account are detailed in ANNEX II of the Regulation (EC) 138/2004. The other categories are wider, defined by the countries according to their special characteristics. The table below only covers the list of products included under ‘other’ categories.
| List of 'Other products' | Items |
|---|---|
| Energy; lubricants other than electricity, gas, other fuels and propellants | 1. heating fuel (solid and gaseous fuels) |
| Other goods and services other than listed under 2.108 in the Reg. | 1. transport services |
3.4.3. Components of the Generation of income account
In the generation of income account, the distributive transactions relate to other taxes on production, other subsidies on production and the compensation of employees.
The components of the generation of income account are detailed in ANNEX II of the Regulation (EC) 138/2004.
3.4.4. Components of the Entrepreneurial income account
The entrepreneurial income account records certain types of property income (mainly land rents, interest and property income attributed to insurance policy holders).
The components of the entrepreneurial income account are detailed in ANNEX II of the Regulation (EC) 138/2004.
3.4.5. Elements of the Capital account
In addition to gross fixed capital formation (GFCF), the capital account records distributive transactions corresponding to aid for investment and other capital transfers.
The elements of the capital account are detailed in ANNEX II of the Regulation (EC) 138/2004.
3.5. Statistical unit
The statistical unit is the local kind of activity unit.
In order to provide more detailed information and to analyse flows generated by the production process and the use of goods and services, it is necessary to select units which emphasise relationships of a technical-economic kind. This means that, institutional units are broken-down into smaller and more homogeneous units with regard to the kind of production (local kind-of-activity units/local KAUs) (ESA 2010, 2.147).
The local KAU is defined as the part of a KAU which corresponds to a local unit. The institutional unit's information system is capable of indicating or calculating for each local KAU at least the value of output, intermediate consumption, compensation of employees, the operating surplus and employment and gross fixed capital formation (ESA 2010, 2.148).
The agricultural holding is the local KAU most appropriate to the agricultural industry. However, the variety of agricultural activities that can be performed on agricultural holdings makes them a special type of local KAU. The strict application of the ESA rule to units and their group should in fact result in a division of the agricultural holding into several separate local KAUs in cases where several activities of the NACE Rev. 2 four-digit class are performed on the same holding and the information required according to the explanations above is available. The adoption of the agricultural holding as the local KAU of the agricultural industry in the national accounts (NA) and EAA is based on a statistical approach.
The speciality and the aim of EAA is to cover all agricultural activity carried out by an agricultural holding or any other local KAU not having agriculture as its main activity.
The use of the local KAU as the basic unit for the agricultural industry entails recording non-agricultural secondary activities where they cannot be distinguished from the main agricultural activity (inseparable non-agricultural secondary activities of local agricultural KAUs). The selection criterion for inseparable non-agricultural secondary activities is rather the type of activity than the nature of the product. For example, agro-tourism services provided by a farm are only included if they cannot be separated from its agricultural activities.
3.6. Statistical population
The agricultural industry includes all local KAUs at local level which perform the economic activities, as principal or secondary activity corresponds to Division 01 in NACE Rev. 2 (cf. 1.60 to 1.66 of EAA Reg.)
3.7. Reference area
The entire territory of the country.
3.8. Coverage - Time
From 1998
3.9. Base period
Accounts for year n are calculated of the base period is year n-1. Data are derived by chain linking at prices of year 2015 (and at any other reference year prices).
EAA data at current prices and at prices for the preceding year are given in millions of units of national currency.
Agricultural labour input data are given in thousand annual work units (AWU).
2023
Bulletin of Public Information / Organization of Official Statistics
Act on Official Statistics
Bulletin of Public Information / Law / Act on Official Statistics
Statistical confidentiality
Bulletin of Public Information / Law / Statistical confidentiality
Commitment on Confidence in Statistics
Bulletin of Public Information / Law / Commitment on Confidence in Statistics
Program of statistical surveys of official statistics for 2023
6.1. Institutional Mandate - legal acts and other agreements
EU legislation:
EAA are legally covered by Regulation (EC) No 138/2004 of the European Parliament and of the Council of 5 December 2003 on the economic accounts for agriculture in the Community as amended. Transmission of data for the regional EAA (REAA) at NUTS 2 level became obligatory in September 2023. Before September 2023, Eurostat collected REAA data on a voluntary basis.
National legislation:
Act on Official Statistics
Bulletin of Public Information / Law / Act on Official Statistics
Statistical confidentiality
Bulletin of Public Information / Law / Statistical confidentiality
Commitment on Confidence in Statistics
Bulletin of Public Information / Law / Commitment on Confidence in Statistics
6.1.1. Responsible institution for compilation of EAA
[PL1] Statistics Poland
Institute of Agricultural and Food Economics - National Research Institute
6.1.2. Responsible institution for compilation of Agricultural Income Index
[PL1] Statistics Poland
Institute of Agricultural and Food Economics - National Research Institute
6.2. Institutional Mandate - data sharing
Program of statistical surveys of official statistics for 2023
See sub-categories below.
7.1. Confidentiality - policy
Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society. The European Statistics Code of Practice provides conditions that have to be respected by statistical offices in regard to statistical confidentiality (Principle 5).
The Statistics Poland confidentiality policy is governed by the Law of 29 June 1995 on Official Statistics (Journal of Laws No. 88, Item 439, with later amendment) and by the Internal Regulation No.12 of the Statistics Poland President of 2 April 2014 – the Principles of Statistical Data Processing. The notion of statistical confidentiality is defined in the Law of 29 June 1995 on Official Statistics (Journal of Laws No. 88, Item 439, with later amendment) and, in particular, in Article 10 thereof which stipulates that “The individual and personal data collected and gathered in the statistical surveys of official statistics shall be confidential and subject to particular protection; the data shall be used exclusively for statistical calculations, compilations and analyses, and for the creation by the statistical services of official statistics sampling frames for statistical surveys conducted by those services; provision or use of individual and personal data for other purposes than specified above shall be prohibited”. Article 12 of the said Law also refers to statistical confidentiality. It provides a detailed list of staff members of the official statistical services. Having direct access to individual and personal data, they shall be obliged to observe statistical confidentiality without exceptions. They may be allowed to perform statistical activities only after delivering an oath in a written form in a statistical office. The content of the oath, as included in the final paragraph of Article 12, is as follows:
“I promise that I will carry out my tasks on behalf of the official statistics dutifully, in accordance with the professional ethics of a statistician and that I shall keep secret from third parties the individual data known to me while performing those tasks”.
7.2. Confidentiality - data treatment
The Law on official statistics, article 38:
- It shall not be allowed to publish or disseminate individual data obtained in the statistical services of official statistics.
- It shall not be allowed to publish or disseminate obtained in statistical surveys of official statistics statistical information which can be linked or can identify natural persons or individual data characterising business entities, especially if the aggregated data consist of less than three entities or the share of one entity in the compilation is higher than the three-fourths of the total.
7.2.1. Confidentiality rules applied to microdata
The principles of treating datasets are governed by Internal Regulation No. 12 of the CSO President of 2 April 2014 on the Principles of Statistical Data Treatment. Article 38 of the Law on Official Statistics is another important provision regarding statistical confidentiality. Paragraph 1 thereof stipulates that “It shall not be allowed to publish or disseminate individual data obtained in the statistical services of official statistics”, which refers to any statistical information which can be linked to, or which can identify, a natural person. The reference article, in connection with Article 10, obliges the staff of the official statistical services to comply with statistical confidentiality in such a way that no personal or individual data, or data characterizing economic results of entities in the national economy conducting business activity can not be made available, in particular, when aggregated data consist of less than 3 entities, single entity in the general statement is greater than ¾ full.
7.2.2. Comments on the amount of data affected by embargo
Not applicable.
See sub-categories below.
8.1. Release calendar
Publication calendar in line with of Regulation (EC) 138/2004.
8.2. Release calendar access
Not applicable.
8.3. Release policy - user access
Not applicable.
Yearly.
See sub-categories below.
10.1. Dissemination format - News release
Not applicable.
10.2. Dissemination format - Publications
European level.
Eurostat Database – Agriculture – Economic Accounts of Agriculture (November N, March N+1, September N+1)
National level - selected items.
Central Statistical Office Publications: "Agriculture in 2023" – November 2024
Statistics Poland / Topics / Agriculture. Forestry / Agriculture / Agriculture in 2023
10.3. Dissemination format - online database
Not applicable.
10.3.1. Data tables - consultations
Not applicable.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Not applicable.
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
Economic Accounts for Agriculture manual - 2024 edition
Economic accounts for agriculture manual – 2024 edition - Manuals and guidelines - Eurostat
10.6.1. Metadata completeness - rate
The quality indicator for metadata completeness: 1.000
[The indicator shows the ratio of metadata replies provided by country per metadata required.]
10.6.2. Further methodological guidelines available at national level
The national methodology is not currently made available due to the publication of only EAA elements at the national level.
10.7. Quality management - documentation
Assessment and monitoring of the quality of statistical processes Statistics Poland
Economic accounts for agriculture manual – 2024 edition - Manuals and guidelines - Eurostat
See sub-categories below.
11.1. Quality assurance
Ensure the quality of processes and products, Statistics Poland applies the EFQM Excellence Model, the EU Statistical Practices Code and the ESS Quality Assurance Principles (QAF). Statistics Poland is also guided by the requirements provided for in § 7. "Principles and quality criteria for the creation of official statistics" of the Act on public statistics. Currently is in force the internal regulation No. 35 of the President of the Statistics Poland of 28 December 2011 on measuring, evaluating and monitoring the quality of statistical surveys in official statistics services (regulation), art. 1: “In order to improve the quality of statistical surveys, the following requirements are introduced: the principles of the European Statistical Code of Practice; an annual action plan in the field of quality and long-term directions included in the programming documents of Polish official statistics; the nature of the tools related to the measurement, evaluation and monitoring of the quality of surveys in official statistics to be used by departments of the Statistics Poland and statistical offices, hereinafter referred to as "proprietary units", as part of their surveys.
In order to implement measures to improve quality, the Statistics Poland conducts: training in quality in official statistics; develops a quality review plan and guidelines and instructions for test authors; places information on data quality in publications and statistical studies as well as in metadata. Among the activities aimed at continuous improvement of the quality of official statistics, works are carried out in the field of improvement of data collection methods, including the electronic form of data collection in economic surveys and CAII, CAPI, CATI methods, building a new organization of statistical surveys; integration of economic research and social research; improving the quality of sampling frames for statistical surveys; increasing the use of administrative sources; development of work on public databases; conducting standardization activities in terms of concepts, variables, classifications, code lists, units of measurement, methodology and other metadata used in statistical surveys; expanding knowledge in the field of quality and motivating statisticians to take steps to continuously improve the quality of statistical surveys by: conducting trainings, including e-learning, developing instructions and guidelines, and providing educational information via the Intranet and the Internet; improvement of the metadata system; monitoring the quality of statistical processes through self-assessment and quality reviews; developing activities for research on respondent burden and user satisfaction; identifying and popularizing good practices in the field of increasing the quality in the national statistical system; conducting training on quality in official statistics.
11.2. Quality management - assessment
The presented quality reports are data quality reports containing a description of the basic quality components contained in the European Code of Statistical Practice, i.e.: relevance, accuracy, timeliness and punctuality, availability and transparency, comparability and consistency. The reports were prepared by the authors of the research after the completion of the study. Quality reports concern primary data sets collected by the Central Statistical Office on the basis of the Statistical Survey Programme of Official Statistics.
See sub-concepts below.
12.1. Relevance - User Needs
The users of the data are Poland Central Offices, Eurostat, European Commission, scientific and research institutes, as well as enterprises operating in the agricultural sector and stakeholders in agricultural development.
12.2. Relevance - User Satisfaction
Users did not report any additional needs. Based on this, we believe they are fully satisfied with the data obtained. They are making full use of the information presented.
12.3. Completeness
See sub-categories below.
12.3.1. Data completeness - rate
The quality indicator for data completeness shows the following for the reference year 2023 in the detailed EAA: 1.000
[The indicator shows the ratio of data provided per data required, excluding derogations]
See sub-categories below.
13.1. Accuracy - overall
To describe accuracy, the country uses the quality and performance indicator called ‘data revision – average absolute size’ under point 17.2.1 of this document.
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Not applicable.
13.3.1. Coverage error
Not applicable.
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Not applicable.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
Not applicable.
13.3.5. Model assumption error
Not applicable.
See sub-categories below.
14.1. Timeliness
See sub-categories below.
14.1.1. Time lag - first result
There are no time delays, data for the period from January to October of year N are sent to the first estimate in November of year N.
14.1.2. Time lag - final result
There are no time delays, data for the period from January to December of year N for the final estimate is sent in September for N+1.
14.2. Punctuality
See sub-categories below.
14.2.1. Punctuality - delivery and publication
The quality indicator of punctuality delivered and publication, shows the following for the reference year 2023:
[The indicator shows the time lag of data delivery to Eurostat and the deadline of the transmission. In case data delivered earlier the indicator shows negative value.]
- First estimates: -1
- Second estimates: -5
- Detailed EAA: -3
See sub-categories below.
15.1. Comparability - geographical
The results of EAA are comparable between regions and countries. No problems with comparability were noted.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
There have been some changes with reference to Regulation (EU) 2022/590 of the European Parliament and of the Council of 6 April 2022 amending Regulation (EC) No 138/2004 of 5 December 2003 but not enough to warrant the designation of a break in series.
15.2.1. Length of comparable time series
Start of the comparable period - 1998
CC2=26
15.3. Coherence - cross domain
See sub-categories below.
15.3.1. Coherence - sub annual and annual statistics
Compilation of calculations based on primary research included in programme of statistical surveys of official statistics for 2023
15.3.2. Coherence - National Accounts
Consistency with the National Accounts.
15.4. Coherence - internal
Not applicable.
Not applicable.
See sub-categories below.
17.1. Data revision - policy
Revision policy aimed at ensuring the transparency of disseminated data. Chapter 8 of the EAA manual provides guidelines for a harmonised revision policy for EAA, including the ALI data.
17.2. Data revision - practice
Data corrections are made annually.
17.2.1. Data revision - average size
Average of absolute revision is the average of absolute revisions for the years referring between the current quality (2023) and the 5-years' earlier.
| Indicator A | 2019 | 2020 | 2021 | 2022 | 2023 | Mean absolute revision (5 reference years) | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1st estimate | EAA | 1st estimate | EAA | 1st estimate | EAA | 1st estimate | EAA | 1st estimate | EAA | ||
| Poland | 100.63 | 104.64 | 90.36 | 104.00 | 95.54 | 91.36 | 109.10 | 123.60 | 76.86 | 88.52 | 9.60 |
17.2.2. Years where retropolations are carried out and (if they are not yet available) when they will be available
Not applicable.
17.2.3. Details of retropolation method used : items for which estimations are made and assumptions on which these estimations are based
Not applicable.
See sub-categories below.
18.1. Source data
Please see Annex 1.
Annexes:
PL_2023_Annex_1
PL_Annex_2023_1
18.2. Frequency of data collection
Updating primary data: monthly, quarterly, half-yearly, annual.
18.2.1. Time of the year where the updates of the EAA are carried out
Update of the Economic Account of Agriculture (November N, March N+1, September N+1).
18.2.2. Years covered by each of these updates (i.e. update in September of year n for the years n-1, n-2, n-3 )
2019-2023
18.3. Data collection
EAA is a secondary study included in PBSSP2023 (No. 1.45.37) based on data from primary datasets obtained in the surveys included in the Programme of statistical surveys of official statistics for 2023.
18.4. Data validation
Data validation in accordance with the publication calendar in Eurostat databases (November N, March N+1, September N+1).
18.5. Data compilation
See sub-categories below.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Calculation procedures
Please see the Calculation procedure for 1st estimates, 2nd estimates and full set of EAA in Annex 2 Methods for valuing EAA items.
Annexes:
Annex 2_PL_2023
18.5.3. Estimations
See sub-categories below.
18.5.3.1. Components of the Production account : Output
The production account records transactions related to the production process. It includes output on the revenue side and intermediate consumption on the expenditure side. Value added, i.e., the balancing item, can be calculated before or after deducting depreciation of fixed assets (gross or net value added). Because output is valued at basic price and intermediate consumption at purchaser's price, value added excludes taxes on products but includes subsidies on products.
18.5.3.2. Components of the Production account : Intermediate consumption
Intermediate consumption measures the value of materials, products, and services purchased and used in the production process. The goods and services used may originate from other production units (farms or industrial plants) or be produced and consumed within the farm. The EAA includes the following categories of intermediate consumption: • seeds and sowing material (purchased from other sectors), • energy and lubricants, • mineral fertilizers, • plant protection products, • veterinary costs, • feed, • maintenance costs of machinery, equipment, means of transport, and non-residential buildings, • agricultural services, • other goods and services. The value of the above-mentioned intermediate consumption components is estimated based on average annual prices and estimated quantities of these inputs. The first component of production consumption does not include seeds produced and used within the farm, but only those from other units. Seeds from the same farm are not taken into account when calculating the production volume of individual crops included in the EAA and are omitted as a cost category. The second component produced and simultaneously used on a farm is feed. The data sources for feed are identical to those for seeds. Feed allocation is based on crop production allocation balances and is the sum of the volume of plants intended for grazing. The calculation only takes into account the value of inputs used in the production process, not their physical dimensions. The exception is feed produced and fed in the agricultural sector, for which a quantity and value calculation is prepared.
Depreciation is calculated based on estimates of the consumption of fixed assets in a given year, based on initial values and estimated consumption in the production process. Similar to the National Accounts, the EAA is included in the calculation of value added. The following types of depreciation and rates are included in the EAA: • Buildings – 2.5% • Machinery – 10% • Vehicles – 12.5% • Other – 3%
18.5.3.3. Components of the Generation of income account
The income generation account concerns the generation of income resulting from the production process and its attribution to the production factor "labor" and the general government sector (in the form of products and subsidies). Operating surplus, i.e., the balancing item, corresponds to the income that entities generate using their own production assets. In the case of entities without legal personality, in the household sector, the balancing item of this account undoubtedly includes an element corresponding to the valuation of work performed by the owner or their family members, which cannot be separated from their profits as entrepreneurial income. This refers to "mixed income."
18.5.3.4. Components of the Entrepreneurial income account
Entrepreneur's Income Accounting – provides a means of measuring income that is similar to the concept of current profit before distribution and to income taxes as customarily found in entity accounting.
18.5.3.5. Elements of the Capital account
The capital account allows for the determination of the extent to which the acquisition, minus the disposal, of nonfinancial assets was financed by savings or capital transfers. It shows liabilities or debts. It is not possible to develop a complete capital account for agriculture, although certain flows can be clearly related to these "activity types," but other items (e.g., net savings, the balance of the sequence of current accounts) cannot be calculated on an "activity type" basis. However, by recording, to the extent possible, changes in the value of nonfinancial assets within an "activity type" (resulting from the acquisition, disposal, or depreciation of fixed assets) and capital transfers received by that "activity type," valuable information is obtained on the economic and balance sheet situation (plus information on income generated in the production process).
18.5.4. Numerical example
Please see Annex 3 Numerical examples.
Annexes:
PL_2023_Annex_3
18.5.5. Calculation of non-deductible VAT
Not applicable
18.5.6. Calculation of compensation of VAT
Not applicable.
18.6. Adjustment
See sub-categories below.
18.6.1. Seasonal adjustment
Not applicable.
18.6.2. Components of the Production account : Output
Production adjustments made based on adjustments to the first estimate in March of year n+1, subsequent adjustments based on final data provided in August of year n+1 and included in the final EAA estimate for the reference year n in September n+1.
18.6.3. Components of the Production account : Intermediate consumption
Intermediate consumption adjustments made based on adjustments to the first estimate in March of year n+1, subsequent adjustments based on final data provided in August of year n+1 and included in the final EAA estimate for the reference year n in September n+1.
18.6.4. Components of the Generation of income account
Income account adjustments made based on adjustments to the first estimate in March of year n+1, subsequent adjustments based on final data provided in August of year n+1 and included in the final EAA estimate for the reference year n in September n+1.
18.6.5. Components of the Entrepreneurial income account
Entrepreneurial income account adjustments made based on adjustments to the first estimate in March of year n+1, subsequent adjustments based on final data provided in August of year n+1 and included in the final EAA estimate for the reference year n in September n+1.
18.6.6. Elements of the Capital account
Capital account adjustments made based on adjustments to the first estimate in March of year n+1, subsequent adjustments based on final data provided in August of year n+1 and included in the final EAA estimate for the reference year n in September n+1.
The Economic Accounts for Agriculture (EAA) provide an overview of the agricultural activities in a systematic and comparable way to serve as basis for analyses, forecasts and political measures. The methodology is laid down in Annex I of the Regulation (EC) 138/2004 of the European Parliament and of the Council. The EAA methodological manual provides further details and clarifications (LINK).
3 December 2025
The EAA are a satellite account of the ESA providing complementary information and concepts adapted to the particular nature of the agricultural industry.
The EAA are shown as a sequence of inter-related accounts. As the EAA are based on the industry concept, the sequence of accounts is limited to the first accounts of the current accounts:
- the production account (its balancing item: value added)
- the generation-of-income account (its balancing item: operating surplus).
Nevertheless EAA contains other accounts (of the ESA) at least partly:
- the entrepreneurial income account (one of the current accounts) and
- the capital account (one of the accumulation accounts).
The EAA provide a wide range of indicators on the economic activities of the agricultural sector: these include output, intermediate consumption, gross and net value added, gross fixed capital formation (GFCF), both at current prices and at reference year prices, as well as compensation of employees, other taxes and subsidies on production, net operating surplus or net mixed income, property income and net entrepreneurial income at current prices. (see for more details points 1.40-1.48 in Annex I of Regulation (EC) 138/2004.)
Three income indicators are defined in the EAA:
- Index of the real income of factors in agriculture per annual work unit (indicator A).
- Index of real net agricultural entrepreneurial income per unpaid annual work unit (indicator B).
- Net entrepreneurial income of agriculture (indicator C).
See for more details chapter 5 in Annex I of Regulation (EC) 138/2004.
The statistical unit is the local kind of activity unit.
In order to provide more detailed information and to analyse flows generated by the production process and the use of goods and services, it is necessary to select units which emphasise relationships of a technical-economic kind. This means that, institutional units are broken-down into smaller and more homogeneous units with regard to the kind of production (local kind-of-activity units/local KAUs) (ESA 2010, 2.147).
The local KAU is defined as the part of a KAU which corresponds to a local unit. The institutional unit's information system is capable of indicating or calculating for each local KAU at least the value of output, intermediate consumption, compensation of employees, the operating surplus and employment and gross fixed capital formation (ESA 2010, 2.148).
The agricultural holding is the local KAU most appropriate to the agricultural industry. However, the variety of agricultural activities that can be performed on agricultural holdings makes them a special type of local KAU. The strict application of the ESA rule to units and their group should in fact result in a division of the agricultural holding into several separate local KAUs in cases where several activities of the NACE Rev. 2 four-digit class are performed on the same holding and the information required according to the explanations above is available. The adoption of the agricultural holding as the local KAU of the agricultural industry in the national accounts (NA) and EAA is based on a statistical approach.
The speciality and the aim of EAA is to cover all agricultural activity carried out by an agricultural holding or any other local KAU not having agriculture as its main activity.
The use of the local KAU as the basic unit for the agricultural industry entails recording non-agricultural secondary activities where they cannot be distinguished from the main agricultural activity (inseparable non-agricultural secondary activities of local agricultural KAUs). The selection criterion for inseparable non-agricultural secondary activities is rather the type of activity than the nature of the product. For example, agro-tourism services provided by a farm are only included if they cannot be separated from its agricultural activities.
The agricultural industry includes all local KAUs at local level which perform the economic activities, as principal or secondary activity corresponds to Division 01 in NACE Rev. 2 (cf. 1.60 to 1.66 of EAA Reg.)
The entire territory of the country.
2023
To describe accuracy, the country uses the quality and performance indicator called ‘data revision – average absolute size’ under point 17.2.1 of this document.
EAA data at current prices and at prices for the preceding year are given in millions of units of national currency.
Agricultural labour input data are given in thousand annual work units (AWU).
See sub-categories below.
Please see Annex 1.
Annexes:
PL_2023_Annex_1
PL_Annex_2023_1
Yearly.
See sub-categories below.
The results of EAA are comparable between regions and countries. No problems with comparability were noted.
There have been some changes with reference to Regulation (EU) 2022/590 of the European Parliament and of the Council of 6 April 2022 amending Regulation (EC) No 138/2004 of 5 December 2003 but not enough to warrant the designation of a break in series.
